Dear, Krishna.
Share Issued/purchased at discount - a stock issued at a price below its face value. For example, a share with par value of $100 might be issued to an investor for $70. A share discount occurs when the market value of a share falls below its par value. The par or nominal value of a share is an arbitrary figure which is set when a share is first sold or issued. It is shown on the share certificate. It usually has little or no significance because shares usually trade far above par value.
Issue/Purchase of shares at premium - a company issues shares of its stock at price above its par value
My example here is about discount (don't pay attention to accrued interests). Clean price is price at discount, because it is less then Face Value.
If you have discount or premium - usually you have to amortize it.
So use Position Management Procedure with security amortization (according your requirements)
For example:
